If you plan to ship goods to Poland, you need to know exactly what customs duties you have to pay.
Import duties and taxes are mandatory when we import goods into Poland from any country outside the EU, regardless of whether we are natural or legal persons.
Thus, the procedure involves the preparation of a customs declaration together with the presentation of the accompanying documents that are necessary, along with the payment of customs duties and taxes due on the import of goods.
Customs duties Poland – duties and taxes are calculated by adding up the value of the imported goods and the cost of transport and insurance. They must be paid within 10 days of the acceptance of the customs declaration by the customs authority.
Poland customs duty rates
Customs duty rates applied to goods imported into Poland generally vary between 0% (applied to books for example) and 17% (applied to goods in the clothing industry). Electronic products such as laptops, tablets, mobile phones or digital cameras are exempt from customs duties.
We must also take into account that certain goods may be subject to additional taxes depending on the country in which they were manufactured. For example, bicycles manufactured in China are subject to an additional (anti-dumping) duty of 48.5%.
VAT rates
The standard VAT rates for importing goods into Poland are 23%. Value Added Tax is calculated on the value of the goods, to which we add international shipping and insurance costs, plus any shipping tax due.
The taxpayer obliged to pay VAT in the case of import is the natural person, legal entity or organizational unit without legal personality that has the obligation to pay the taxes, including if, according to the customs regulations, the imported goods are exempt from taxes or if the taxes have been suspended in in whole or in part.
Moreover, the duty to pay taxes rests with a taxpayer who has the right to use the customs regime covering inward processing, seasonal import or transformation under customs control, as well as the persons to whom the rights and obligations related to these regimes have been transferred, in based on different specifications.
In the situation where taxpayers who have the obligation to pay customs duties have appointed a tax representative, he becomes a taxpayer for VAT on the import of goods that fall within the scope of the representative’s authorization.
Do you want simplified procedures? You submit to uncompromising requirements
In order to use the simplified procedure that allows for cashless settlement of VAT on the import of goods, it is necessary to obtain the appropriate authorization from the customs authorities. However, obtaining such a permit is subject to a series of strict requirements, including a positive audit by the customs office for the location of the importer or exporter.
Such permits are granted to importers or exporters who are recognized by the customs authorities due to the extent of the customs operations they carry out.
For example, a carrier wishing to use this procedure must go through a reference period in which imports or exports of goods can be analyzed by customs authorities.
The law also provides for the possibility of using this procedure when the imported goods are included in the simplified procedure by an entity other than the carrier, and the other entity has been designated by the carrier as its indirect representative, within the meaning of customs regulations.
Practical advice on customs duties in Poland:
For goods imports into Poland, there are minimum thresholds, exempt from duty and VAT. In addition, customs duties are not charged if the value of the goods, excluding transport and insurance costs, does not exceed 150 euros. VAT is excluded if the value of the goods, excluding transport and insurance costs, does not exceed 22 euros.
Furthermore, carriers will be exempt from taxes and VAT if the amount of taxes and VAT to be paid does not exceed 10 euros.
Those transporting tobacco or alcohol are required to pay related excise duties and additional customs duties may be levied to cover the costs of any examinations or tests for certain types of imported goods.
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